IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Afiche 29901 - 29925 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201214014 | 197.01-00 | Certain Elections for Intangible Property | 04/06/2012 |
| 201214014 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 04/06/2012 |
| 201214013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/06/2012 |
| 201214013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/06/2012 |
| 201214013 | 368.08-00 | Continuity of Interest Rule | 04/06/2012 |
| 201214013 | 368.08-03 | Related party Acquisitions | 04/06/2012 |
| 201214013 | 368.08-08 | Transfers to Controlled Corporations | 04/06/2012 |
| 201214012 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 04/06/2012 |
| 201214012 | 338.02-00 | Qualified Stock Purchase | 04/06/2012 |
| 201214012 | 338.04-00 | Consistency Rules | 04/06/2012 |
| 201214012 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/06/2012 |
| 201214012 | 1502.32-00 | Investment Adjustment | 04/06/2012 |
| 201214011 | 1362.01-03 | Late Elections | 04/06/2012 |
| 201214010 | 1362.00-00 | Election by Small Business Corporation | 04/06/2012 |
| 201214009 | 856.00-00 | Definition of Real Estate Investment Trust | 04/06/2012 |
| 201214008 | 1362.01-03 | Late Elections | 04/06/2012 |
| 201214007 | 167.07-00 | Basis | 04/06/2012 |
| 201214006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/06/2012 |
| 201214006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/06/2012 |
| 201214006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/06/2012 |
| 201214005 | 168.36-00 | Additional First Year Depreciation | 04/06/2012 |
| 201214004 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/06/2012 |
| 201214004 | 163.03-03 | Investment Income and Expenses | 04/06/2012 |
| 201214003 | 168.36-00 | Additional First Year Depreciation | 04/06/2012 |
| 201214002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/06/2012 |
